DEPARTMENT OF LABOR
Employment and Training Administration
TA-W-59,711

KPMG LLP
EMPLOYED ON-SITE AT BEARING POINT INC.
CHARLOTTE, NORTH CAROLINA

Negative Determination Regarding Eligibility
To Apply For Worker Adjustment Assistance
And Alternative Trade Adjustment Assistance

In accordance with Section 223 of the Trade Act of 1974, as
amended (19 USC 2273), the Department of Labor herein presents
the results of an investigation regarding certification of
eligibility to apply for worker adjustment assistance.
The investigation was initiated on July 13, 2006 in
response to a petition filed by a State Agency Representative on
behalf of workers of KPMG LLP employed on-site at Bearing Point
Inc., Charlotte, North Carolina. The workers at the subject
firm provide technology support for Bearing Point Inc., in
Charlotte. KPMG LLP provides audit, tax, advisory and business
solution services to clients. Bearing Point Inc., where the
leased workers of KPMG LLP are employed, provides management and
technology consulting services to the federal government and
private industry. Neither firm produces an article.
The investigation revealed that workers of KPMG LLP,
employed on-site at Bearing Point Inc., Charlotte, North
Carolina do not produce an article within the meaning of Section
222(a)(2) of the Act. In order to be considered eligible to
apply for adjustment assistance under Section 223 of the Trade
Act of 1974, the worker group seeking certification (or on whose
behalf certification is being sought) must work for a "firm" or
appropriate subdivision that produces an article and there must
be a relationship between the workers' work and the article
produced by the workers' firm or appropriate subdivision. The
subject worker group does not support a firm or appropriate
subdivision that has produced an article domestically within the
last year and thus the worker group can not be considered import
impacted or affected by a shift in production of an article.
In addition, in accordance with Section 246 the Trade Act
of 1974 (26 USC 2813), as amended, the Department of Labor
herein presents the results of its investigation regarding
certification of eligibility to apply for alternative trade
adjustment assistance (ATAA) for older workers.
In order for the Department to issue a certification of
eligibility to apply for ATAA, the worker group must be
certified eligible to apply for trade adjustment assistance
(TAA). Since the workers are denied eligibility to apply for
TAA, the workers cannot be certified eligible for ATAA.


Conclusion
After careful review of the facts obtained in the
investigation, I determine that all workers of KPMG LLP,
employed on-site at Bearing Point Inc., Charlotte, North
Carolina are denied eligibility to apply for adjustment
assistance under Section 223 of the Trade Act of 1974, and are
also denied eligibility to apply for alternative trade adjust-
ment assistance under Section 246 of the Trade Act of 1974.
Signed in Washington, D.C., this 28th day of July 2006


/s/Richard Church
______________________________
RICHARD CHURCH
Certifying Officer, Division of
Trade Adjustment Assistance